1.audit 审计 2\9OT>
2.attestation 鉴证
8RU91H8fE
3.credibility 可信赖程度 Aw=GvCo<
4.audit of financial statements 财务报表审计 Lo5CVlK
5.agreed-upon procedures 执行商定程序 J6g:.jsK!
6.high levels of assurance 高水平保证 <
L:}u!
7.compilation 编制 #oxP,LR
8.reliability 可靠性
u'qc=5
9.relevance 相关性 yrFl,/8&G
10.professional skepticism 职业谨慎 $B?IE#7S4
11.objectivity 客观性 k1Sr7|
12. professional competence 专业胜任能力 h[r)HX0hA
13.Senior/CPA-in-charge 项目经理 Z
>J3DH
14.audit engagement letter 业务约定书 lcEU
K
15.recurring audit 连续审计 ->5[C0: ]
16.the client 委托人 PQ(/1v
17.change CPA 更换注册会计师 TJz}
8-#t
18.the existing CPA 现任注册会计师 Z2&7HT
z
19.the successor CPA 后任注册会计师 Y(h(Z
20.the preceding CPA前任注册会计师 0"DS>:Ntk
21.issue the audit report 出具审计报告 UOkVU*{
22.expert 专家
c->?'h23)
23.the board of directors 董事会 IZ9*
'0Z
24.knowledge of the entity‘ s business 了解被审计单位情况 >W^)1E,Qh
25.assess material misstatement risks评估重大错报风险 7nk3^$|
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |jyD@Q,4
27.a general knowledge of —— 初步了解―――的情况 pzcof#2
28.a more knowledge of—— 进一步了解的情况 !c=EB`<*
29.the prior year‘s working papers 以前年度工作底稿 gwN
y]!
30.minutes of meeting 会议纪要 T,5(JP(h3
31.business risks 经营风险 e/F+Tf
32.appropriateness 适当性 R/kfbV-b
33.accounting estimate 会计估计 Jp +h''t
34.management representations 管理层声明 nVGWJ3
35.going concern assumption 持续经营假设
9[Xe|5?c
36.audit plan 审计计划 #gRtCoew
37.significant audit areas 重点审计领域 jP"yG#
38.error 错误 `a]feAl
39.fraud舞弊 'Ad |*~
40.modified or additional procedures 修改或追加审计程序 R6qC0@*
41.misappropriation of assets 侵占资产 9DaoMOPEI
42.transactions without substance 虚假交易 )C%S`d<%,
43.unusual pressures 异常压力 wo_iCjmK
44.the suspected noncompliance 涉嫌存在违法行为 s^ K:cz
45.materialiy 重要性 >3)AO04=;
46.exceed the materiality level 超过重要性水平 l8RKwECdPn
47.approach the materiality level 接近重要性水平 e\ O&Xe
48.an acceptably low level 可接受水平 r lXMrn
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层
4B'-tV
50.misstatements or omissions 错报或漏报 a\Dw*h?b~
51.aggregate 总计 yI8
/
m|
52.subsequent events 期后事项 i2n66d
53.adjust the financial statements 调整财务报表 Zksow} %
54.perform additional audit procedures 实施追加的审计程序 HOlMj!.
55.audit risk 审计风险 xoNn'LF#u
56.detection risk 检查风险 ?CZ*MMV
57.inappropriate audit opinion 不适当的审计意见 y\}<N6
58.material misstatement 重大的错报 H263<^
59.tolerable misstatement 可容忍错报 <77v8=as5
60.the acceptable level of detection risk 可接受的检查风险